Updated guidance on reintroduced Coronavirus Statutory Sick Pay Rebate Scheme

Published on: 19 January 2022

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Specialist Tax Regulatory Materials

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HMRC has updated its guidance to confirm that the Coronavirus Statutory Sick Pay Rebate Scheme has been reintroduced. The Rebate Scheme allows small and medium-sized businesses to reclaim Statutory Sick Pay (SSP) for employees who were off work due to coronavirus on or after 21 December 2021.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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